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All Journal Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi MABIS: Manajemen dan Bisnis Abdimas Universal Akuntansi dan Teknologi Informasi AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Pengabdian Masyarakat Akademisi International Journal of Islamic Business and Management Review Postgraduated Community Service Journal International Journal of Entrepreneurship and Business Management Asean International Journal of Business Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa International Journal of Applied Management and Business E-Jurnal Akuntansi
Kartana, I Wayan
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR I Wayan Kartana
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564 KB) | DOI: 10.24123/jati.v14i2.4663

Abstract

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.
Aplikasi Akuntansi “Friendly” untuk Mengatasi Masalah Penysunan Laporan Keuangan BUMDes I Made Wianto Putra; I Wayan Kartana; I Gede Aryawan; Miswaty Miswaty
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.237

Abstract

The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes.
Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

Abstract

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Wayan Kartana; Ni Nengah Seri Ekayani; I Gede Aryawan; Ida Ayu Sri Meitri
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3854

Abstract

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person.
Fermentation of Broiler Chicken Manure to Overcome Flies in Selulung Village, Kintamani, Bangli, Bali Astiti, Ni Made Ayu Gemuh Rasa; Radu, Valentin; Sulistyawan, Dedhy; Amblayasa, Anak Agung Bagus; Kartana, I Wayan; Situmeang, Yohanes Parlindungan; Mahardika, Ida Bagus Komang
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 2 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i2.700

Abstract

This applied research aims to evaluate the effectiveness of the fermentation of broiler chicken manure as a method of fly control in Selulung Village, Kintamani, Bangli, Bali. The broiler chicken manure fermentation method involves mixing chicken manure with other ingredients, including microorganisms from EM4 and cow manure that has been left for one month, and water to dissolve molasis. The mixture is then fermented for three months. The results of the service show that the fermentation of broiler chicken manure as citrus plant fertilizer can reduce the number of flies around the garden and the surrounding environment. In addition, the fermentation of broiler chicken manure can also reduce unpleasant odors and improve environmental quality. The result demonstrates that fermenting a mixture of 1 part chicken manure and husk, 1 part cow manure, 0.01 part EM4, and 0.01 part molasses, dissolved in 0.05 parts water, can be an effective and environmentally friendly method for controlling flies in Selulung Village. Contribution to Sustainable Development Goals (SDGs):SDG 3: Good Health and Well-beingSDG 6: Clean Water and SanitationSDG 11: Sustainable Cities and CommunitiesSDG 12: Responsible Consumption and Production SDG 13: Climate ActionSDG 15: Life on Land
Optimalisasi Tatakelola Bumdes Selulung Sebayantaka Desa Selulung Kecamatan Kintamani Barat-Bangli Kartana, I Wayan; Amlayasa, Anak Agung Bagus; Putra, I Made Wianto; Sari, Indah Permata
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1567

Abstract

Pemberdayaan Berbasis Masyarakat (PBM) difokuskan pada optimalisasi tata kelola Badan Usaha Milik Desa (BUMDes) Selulung di Kecamatan Kintamani Barat, Bangli. Kegiatan ini bertujuan untuk meningkatkan manajemen keuangan dan transparansi dalam pengelolaan BUMDes. Analisis situasi mengidentifikasi berbagai tantangan, seperti kurangnya pengetahuan manajemen, rendahnya transparansi, dan minimnya keterlibatan masyarakat. Solusi yang diusulkan mencakup pelatihan manajemen keuangan bagi pengurus BUMDes, penerapan sistem informasi keuangan berbasis teknologi, serta peningkatan partisipasi masyarakat dalam pengelolaan usaha. Dengan implementasi program ini, diharapkan BUMDes Selulung mampu meningkatkan efisiensi operasional, akuntabilitas, dan kesejahteraan masyarakat, serta mendukung pembangunan berkelanjutan di daerah tersebut. Program ini tidak hanya bermanfaat bagi pengurus, tetapi juga memperkuat peran masyarakat dalam pengawasan dan dukungan terhadap BUMDes
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE I Wayan Kartana; Ni Gusti Agung Sri Wulandari
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.1.2018.1-13

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governance
Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan I Wayan Kartana; I Gusti Agung Putu Eryani; I Made Wianto Putra; Ni Nengah Seri Ekayani
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.263-278

Abstract

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI I Wayan Kartana; Diah kurniawati; I G. A Intan Saputra Rini; Ida Ayu Sri Meitri
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.411-420

Abstract

This study aims to provide empirical evidence regarding the impact of Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR), with Gender Diversity acting as a moderating variable in companies operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. By collecting samples that meet the predetermined criteria, a sample of 20 companies was obtained for this period. The analytical techniques used in this study include classical assumption tests, multiple linear regression, coefficient of determination analysis, moderating regression analysis, and hypothesis testing using t-tests. The findings indicate that Profitability and Firm Size have a positive impact on CSR disclosure, while Leverage shows a negative impact on CSR disclosure. Additionally, Gender Diversity has been shown to moderate the relationship between Profitability, Leverage, and Firm Size on CSR disclosure in mining companies listed on the Indonesia Stock Exchange during the period of 2019-2023. Keywords: Profitability, Leverage, Company Size, and Corporate Social Responsibility (CSR) Disclosure
Menumbuhkan Minat Menabung Sejak Dini Melalui Sosialisasi Pentingnya Menabung di PAUD PGRI Adiwiyata dan Merpati Pos Miswaty Miswaty; Indri Septianing Ratri; Sukimin Sukimin; Winda Lestari; I Wayan Kartana
Postgraduated Community Service Journal Vol. 6 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.6.1.2025.29-32

Abstract

Early-childhood savings socialization activities are one way to increase financial awareness and skills in children. Saving is an important activity that needs to be learned from an early age to develop good financial management habits in the future. However, there are still gaps in the process of teaching children to save, especially at an early age. Therefore, early-childhood savings socialization activities for preschool children are being implemented with the aim of providing students with an understanding and knowledge about saving. These activities are conducted through lectures and savings simulations using piggy banks. It is hoped that children will understand the concept of saving and the benefits of this activity. Survey results indicate that most preschool children understand the meaning and benefits of saving and find the early-childhood savings socialization activities beneficial. Furthermore, teachers and principals responded positively to these activities. Recommendations are given for conducting similar activities annually to help improve students' financial awareness and skills in the future. Early-childhood savings socialization activities for preschool children at PGRI Adiwiyata and Merpati Pos are expected to help change children's mindsets and behaviors regarding financial management, thus forming good savings habits from an early age.
Co-Authors A.A. Gede Krisna Murti Amblayasa, Anak Agung Bagus Anak Agung Ayu Erna Trisna Dewi Anak Agung Bagus Amlayasa Anak Agung Made Dian Oktavianti Artha Aryasa, I Putu Gde Chandra Ayu Puspita Dewi Damara Ardelia Kusuma Wardani Defiyani Harefa Desi Tri Ira Santi Diah kurniawati Fritzy Vasya Anandiva Gede Aryawan I Dewa Ayu Kristiantari I Gede Aryawan I Gusti Agung Putu Eryani I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Tiara Dwi Cahyani I Gusti Bagus Suryawan I Gusti Lanang Putu Tantra I Gusti Ngurah Agung Kepakisan Mandala I Kadek Agus Sumayasa I Ketut Darma I Made Suniastha Amerta I Made Wianto Putra I Nyoman Sutama I Putu Ogik Ananda I Putu Yudha Asteria Putri Ida Ayu Sri Meitri Iman Harymawan Indah Permata Sari Indri Septianing Ratri Intan Saputra Rini, I Gusti Ayu Kawisana, Putu Gede Wisnu Permana Ketut Ayu Try Oktavia Made Shita Widyantari Kayika Putri Mahardika, Ida Bagus Komang Manik Sastri, I. I. D. A. Miswaty Miswaty Miswaty Miswaty Mohammad Nasih Nguyen Hoang Nam Ni Gusti Agung Sri Wulandari Ni Kadek Ayu Prawita Sari Ni Made Ayu Gemuh Rasa Astiti Ni Made Diah Pradnya Dewi Ni Made Dwi Putriani Ni Made Rai Juniariani Ni Nengah Seri Ekayani Ni Putu Monika Cahyanti Ni Putu Oka Marheni Partiwi Dwi Astuti Putra, I Made Wianto Putu Ngurah Suyatna Yasa Putu Yudha Asteria Putri Radu, Valentin Sanju Kumar Singh Sri Rahayu Damayanti Sukimin Sukimin Sulistyawan, Dedhy Winda Lestari Yan Tonga Yohanes Parlindungan Situmeang